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Corporate Social Responsibility: Image Bolstering or Genuine Commitment?

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Introduction

Corporate Social Responsibility (CSR) has nowadays become one of the fundamental

aspects of business ethics and strategy that essentially is a testimony to the commitment of a

business towards social and environmental sustainability (Sison & Sarabia-Panol, 2018). Still, a

key debate still ensures: whether CSR is a meaningful corporate ethos, or just a public relations

tool that is used for cultivating a favorable brand image. Detractors have argued, citing

organizations whose initiatives amount to mere cosmetic act (window dressing), thus justifiably

questioning the true intent and effect of CSR programs (Schleimer & Rice, 2016). This essay

conducts a critique of the dichotomy of CSR in consideration of whether it is merely the strategic

use of image to gain economic strength or the real efforts of business entities to rectify society

and environmental concerns.

CSR as a Tool for Image Bolstering

CSR initiatives provide corporations with strategic tools of controlling public perception

and managing reputational risks. McKnight and Hobbs (2017) provide the perspective of CSR as

a kind of "inoculation public relations," wherein such acts are not necessarily committed on the

grounds of ethical values but have come in as shields to protect corporate entities from public

criticism. For example, tobacco and oil companies have in the past invested huge amounts in

CSR programs geared towards community development or environmental conservation, while

their core businesses continue to wreak havoc (Sircar & Bialous, 2024).

British American Tobacco (BAT) has supported education programs in underprivileged

countries to suggest that it is a responsible corporate citizen, whereas the selling of its product

has brought about serious health consequences (Bauch, 2021). Smoking kills about 80,000

people annually, and is responsible for 1 in 4 of all deaths resulting from cancer (Department of
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Health and Social Care, 2024). Additionally, smoking is further linked to other serious diseases

such as heart disease, stroke, type 2 diabetes, and asthma, among others (Department of Health

and Social Care, 2024). Similarly, the same campaign that was used to restore BAT’s image was

used to restore that of BP p.l.c. as an environmentally responsible organization after the oil spills

and the associated environmental degradation. In 2000, BP attempted to recreate its corporate

identity under the aegis of "Beyond Petroleum" with a green sunflower logo. It was meant to

emphasize their promise to move forward with a broader energy agenda, including renewable

resources, alongside the traditional oil and gas (Gala, 2023). Still, detractors pointed out that the

company spent more on the rebrand than it did on renewable energy in the past year.

These instances of BP and BAT show a discord between CSR messages and corporate

practice. At times, CSR is less about actual commitment to ethics and more about securing the

so-called social license to operate, particularly in industries beset with controversy (Sison &

Sarabia-Panol, 2018). In other words, companies might still use carefully crafted CSR narratives

and philanthropic projects as a smokescreen for unethical practices rather than to attract attention

to the loathsome details in some controversial business strategies. This notion fits perfectly with

Schleimer and Rice's (2016) view of CSR in which it is, "carefully tailored public relations

documents," nurturing the view of CSR as another branding platform rather than an actual

commitment.

CSR as a Legitimate Commitment to Social and Environmental Good

In spite of the criticism, it would be reductive to consider all CSR efforts as hypocritical.

Many companies have genuinely committed and made a difference in the social or

environmental arena, motivated by core values, engagement with stakeholders, or long-term

sustainability rather than an instantaneous profit opportunity. One such example is Patagonia, an
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outdoor brand that has interwoven environmental activism with the very fabric of its existence.

The company 1% of its sales to environmental causes, invests in sustainable supply chains, and

lobbies for conservation policies. The company’s campaign “1% for the Planet” saw the

company pledge 1% of sales to the preservation and restoration of the natural environment from

the 1985 (Patagonia, 2025). Patagonia (2025) has awarded over $140 million in cash and

donations to domestic and global grassroots environmental bodies that are making a difference in

their local communities. For Patagonia, and similar companies like Tentree, Marmot, The North

Face, and Cotopaxi, CSR activities are not just peripheral appendages, rather they are vital to the

brand identity and operational philosophy, thus reflecting an alignment between the corporate

strategy and the social responsibility.

Yet another telling story involves Unilever, whose Sustainable Living Plan was designed

to dissociate growth from environmental impact, while acting for positive social outcomes.

Unilever has demonstrated how CSR can be an earnest business, based on objectives, by its

efforts to reduce carbon emissions and improve health, well-being, and livelihoods throughout its

value chain (Lawrence, Rasche & Kenny, 2018). Furthermore, the company has submitted itself

to external evaluations and has published its measurable progress reports, thus adding an extra

layer of credibility to its CSR pledge. The distinguishing factor for these companies is that they

do CSR activities authentically and integrate those into core business operations. These CSR

models are not seen as PR initiatives; as they have transparent metrics to evaluate their

execution, stakeholder contributions that shape the projects, and a long-term perspective

concerning shared value creation (Murphy & Murphy, 2018). This relates to the business-ethics

stakeholder theory in that businesses should be responsible not only to their shareholders but also
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to all interested parties impacted by the company's actions, including employees and

communities, as well as the environment.

Motivations Behind CSR: Strategic Alignment or Ethical Conviction?

The true nature of CSR can only be understood fully when one examines the underlying

motivations. While cynics believe CSR to be a posturing meant to appease stakeholders and

avoid regulation, others hold that increasingly, businesses accept the notion that long-term

success can hardly be separated from sustainable practices. In other words, CSR activities could

begin as a reputational strategy but over time assume the character of a core business imperative

(Zaman et al., 2022). This is especially true in the technology and consumer goods sectors,

where considerable market pressure from ethically minded consumers is compelling firms to

undergo genuine CSR activities. Take, for example, Microsoft, whose CSR strategy includes

such efforts as inclusive hiring practices, renewable energy commitments, and global

philanthropy through the Microsoft Philanthropies program (da Silva, 2021). While these actions

definitely help build the Microsoft image, they also speak of a larger corporate philosophy of

inclusive growth and digital equity. Often, these initiatives transcend the mere realms of

compliance or reputation, seeking to set the tone on various ecosystems in which these

companies operate.

The second example is of IKEA, whose CSR efforts go far beyond furnishing eco-

friendly products. The company has pledged to purchase all wood, cotton, and seafood (for

Swedish Food Market, Swedish Restaurant, and Swedish Bistro) from sustainable sources and

has also invested heavily in renewable energy, with wind farms and solar panels of its own to

compensate for its energy consumption (Islam, 2023). An IKEA People & Planet Positive

strategy goes into detail about the ambitious plan to be a fully circular and climate-positive
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company by 2030. Although these acts go a long way toward building the reputation of IKEA as

a responsible global retailer, they also speak of a deeper water transformation in the core

operations of the company around systemic sustainability. What further distinguishes the CSR

strategy of IKEA is its embeddedness in supply chain management and product design, the major

pillars of its business model (Islam, 2023).

By choosing to ban single-use plastics and redesign products for disassembly and convey

recycling, it clearly conveys that CSR is not peripheral branding, but a main force for innovation

and competitiveness. These are very illustrative of how CSR initiatives can match moral appeals

with long-term growth when grounded in core strategy (da Silva, 2021). Furthermore, in this

world of radical transparency afforded by digital media and watchdog groups, the empty CSR

rhetoric has become harder and harder to maintain. Consumers, investors, and civil society are

now more adept at scrutinizing corporate claims and holding them to account. This, in turn,

forces companies into more genuine and measurable CSR strategies. The acceptance of ESG

metrics clearly underlines this transition, requiring companies to disclose their non-financial

performance in an established and verifiable manner (da Silva, 2021).

The Role of Regulation and Public Accountability

One of the key elements that can make CSR either a meaningful commitment or merely

image bolstering is the presence of regulatory scrutiny and third-party accountability. Voluntary

CSR, while laudable at times, suffers from a lack of enforceability, making it vulnerable to

superficial acts aimed at branding rather than serving society. Governments and multilateral

organizations, hence, have their role to play in bringing about the evolution in CSR practices via

organizing mandatory disclosures, setting up compliance frameworks, and offering incentives.

For instance, the EU Non-Financial Reporting Directive (NFRD) obligates large

companies to publicize their acts pertaining to environmental protection, social responsibility,

and treatment of employees (Cuomo et al., 2024). The said policy would then heighten the push

for transparency, diminishing the susceptibility of CSR to being just another tool of image

building. At the global level, frameworks like the UN Sustainable Development Goals (SDGs)

and the Global Reporting Initiative (GRI) have given CSR a systemic and results-oriented

perspective, thereby enabling stakeholders to meaningfully assess impact.

Another compelling example is the proposed rule by the U.S. Securities and Exchange

Commission (SEC) on climate-related disclosures, which is envisaged to compel publicly listed

companies to disclose their greenhouse gas emissions, climate-related risks, and the governance

structures that are instituted to govern such matters (Hrazdil, Kim & Li, 2023). This burst of

regulatory momentum is therefore in line with the wider institutional effort to standardize non-

financial disclosures and to ascertain the verifiability and materiality of CSR commitments with

respect to an investor. Reinforcing this transformation is the Task Force on Climate-related

Financial Disclosures (TCFD), which outlines clear guidelines for the incorporation of

sustainability into financial reporting. These mechanisms actually circumvent whitewashing CSR

and force corporations to accept social and environmental responsibility within their corporate

governance framework-that is, measuring and transparent beyond gestures (Hrazdil, Kim & Li,

2023).

Moreover, the active participation of NGOs, educational institutions, and investigative

journalism in the assessment of CSR claims ensures some degree of public accountability. When

watchdogs expose discrepancies between a company's supposed CSR objectives and the factual

situation, instances like Nestlé in its water extraction controversies — the company suffers
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reputational and financial consequences, and this deterrence diminishes empty CSR posturing

(Cuomo et al., 2024).

Conclusion

The debate over CSR for image bolstering versus genuine commitment is nuanced and

context-dependent. It is certain that, for some companies, CSR initiatives are merely a thin veil,

no more than a public relations smokescreen, which only shadows the harmful practices they

engage in, while obtaining the blessings of the public in the process. Still, to dismiss CSR wholly

as a public relations maneuver is overlooking the transformative potential it holds when

executive with integrity, transparency, and strategic alignment. The difference does not lie in the

mere presence of CSR programs but in the authenticity, integration, and accountability of those

programs. Ultimately, CSR should be understood across a continuum, from the mere window

dressing to a deeply ingrained, corporate ethos. CSR-dedicated organizations like Patagonia

create long-term value, include stakeholders in their ranks, and apply measurable standards to

prove that CSR can go beyond just image management and be a serious thrust toward social and

environmental betterment. Therefore, for CSR to be meaningful, the organization can no longer

afford to merely indulge in performative acts and become an integral part of how corporations

define success.
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